Can we get a tax rebate qualifying EV in June 2023 and file for a tax rebate in 2024 based on 2022 AGI. My AGI in 2023 is 150K+ but in 2022 my W2 income was below 150K.

I switched jobs in 2022. My 2022 annual gross income was less than 150K making me eligible on qualifying for tax rebate. On IRS, it states we can use the income from last two years whichever is less so just wanted to confirm if I can use my 2022 W2 or AGI to buy a car in 2023 and file a tax rebate for the same in 2024.